Assessing Officer imposed penalty under section 271B of the Act.   Assessee filed an appeal and also stay application before Commissioner (Appeals).  Commissioner (Appeals) informed assessee that appeal was defective and defects had to be cured within 15 days. He also informed assessee that stay application was rejected in light of defective appeal and liberty was granted to file fresh stay application as and when defects were cured.  Thereupon assessee filed fresh appeal as well as stay application within stipulated time.  Commissioner (Appeals) again dismissed appeal filed by assessee stating that defects were not cured.  Assessee filed writ petition and stated  that it is now well settled that dismissing statutory appeals on technical grounds of limitation would not in any way advance interest of justice but admittedly result in failure of justice, etc.  It pointed out that impugned action of Commissioner (Appeals) was per se illegal and improper. Allowing the petition the Court remitted the appeal filed by assessee as well as stay application, required for consideration and decision afresh on merits. (AY.  2011-12, 2015-16)